docINTERSTATE CLAIMS - Division of Unemployment Insurance
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INTERSTATE CLAIMS - Division of Unemployment Insurance
INTERSTATE CLAIMS OFFICE Department of Labor Division of Unemployment Insurance P.O. Box 9952 Wilmington, DE 19809-0952 (302) 761-8428 Fax (302) 761-6654 HOTLINE NUMBER: 1-800-794-3032 WEBSITE http://ui.delawareworks.com/ OFFICE HOURS 8:00 a.m. to 4:00 p.m. Monday through Friday, Except State Holidays CLAIMANT HANDBOOK YOUR GUIDE TO UNEMPLOYMENT INSURANCE BENEFITS FOR INTERSTATE CLAIMS UI Guide Revised May 2014 Table of Contents MISSION STATEMENT .......................................................................................................................................... 1 INTRODUCTION ..................................................................................................................................................... 1 TOP 10 THINGS YOU SHOULD KNOW ................................................................................................................ 2 FILE YOUR CLAIM USING THE INTERNET.......................................................................................................... 3 YOUR INDIVIDUAL ELIGIBILITY............................................................................................................................ 4 RES, REA AND PROFILING PROGRAMS ............................................................................................................ 5 ACTIVE WORK SEARCH ....................................................................................................................................... 6 ONE WEEK WAITING PERIOD .............................................................................................................................. 7 RETURN TO WORK .............................................................................................................................................. 7 REPORT ALL INCOME ........................................................................................................................................... 8 QUALITY CONTROL ............................................................................................................................................. 9 CHILD SUPPORT PAYMENTS .............................................................................................................................. 9 REPORT ADDRESS CHANGE............................................................................................................................. 10 CLAIMANT RIGHTS AND RESPONSIBILITIES ................................................................................................... 10 RECOUPMENT OF OVERPAYMENTS................................................................................................................ 11 SELF-EMPLOYMENT ........................................................................................................................................... 11 BASE PERIOD ...................................................................................................................................................... 12 QUICK GUIDE TO CALCULATE YOUR BENEFIT............................................................................................... 12 YOUR MONETARY ELIGIBILITY ......................................................................................................................... 13 FEDERAL CIVILIAN EMPLOYEES ...................................................................................................................... 14 MILITARY PERSONNEL....................................................................................................................................... 14 WEEKLY BENEFIT CHART .................................................................................................................................. 15 FILING FOR YOUR WEEKLY BENEFIT PAYMENT ............................................................................................ 18 HOW TO FILE FOR YOUR WEEKLY BENEFITS ................................................................................................ 18 TELEBENEFITS .................................................................................................................................................... 19 WEBBENEFITS ..................................................................................................................................................... 20 MONETARY DETERMINATION ........................................................................................................................... 21 PROTECT YOUR ELIGIBILITY WHILE RECEIVING BENEFITS ........................................................................ 23 PAYMENT OF BENEFITS .................................................................................................................................... 23 DIRECT DEPOSIT ................................................................................................................................................ 23 DEBIT CARD ......................................................................................................................................................... 25 APPEAL RIGHTS .................................................................................................................................................. 25 TAX LIABILITY ON BENEFITS ............................................................................................................................. 28 ACRONYMS FREQUENTLY USED BY UNEMPLOYMENT INSURANCE ......................................................... 29 WORK SEARCH LOG ........................................................................................................................................... 31 WEEKLY WAGES/EARNINGS CALENDAR ....................................................................................................... 33 INFORMATIONAL VIDEOS .................................................................................................................................. 35 NOTES MISSION STATEMENT The mission of the Delaware Division of Unemployment Insurance (the “Division”) is threefold: (1) to assist in the promotion of statewide economic stability and vitality by providing temporary, partial income maintenance to workers who become unemployed through no fault of their own and by making referrals of unemployed workers to re-employment services; (2) to ensure adequate funding for the payment of unemployment insurance benefits through the collection of employer taxes; and (3) to contribute to the development of a qualified workforce by collecting a statewide training tax from employers to provide funds for the training of dislocated workers, school-to-work transition, industrial training, and other training initiatives. INTRODUCTION You recently filed a claim for unemployment insurance (UI) benefits against the state of Delaware through a local office, a call center in another state, or through an Internet application. The Delaware Division of Unemployment Insurance Interstate Unit is processing your claim for benefits. Although you are a non- Delaware resident, your claim is based on Delaware employment and will be administered in accordance with Delaware laws and regulations. The Interstate Unit will communicate with you directly by mail and by telephone. Unemployment Insurance (UI) is designed to provide benefits to eligible individuals who are unemployed through no fault of their own, and who would be employed if suitable jobs were available. Unlike public welfare, UI is an insurance program and proving a need for assistance is not a prerequisite to its payment. UI is similar to other forms of insurance. In all states, employers pay a tax to cover their workers against involuntary unemployment. Most employers are required to pay this tax. When you work for such an employer, you are in “covered employment,” and your wages are “covered wages.” Your unemployment insurance benefit is based upon these wages. Like any other insurance, UI has certain requirements which must be met if you are to receive benefit payments. All unemployment transactions are time sensitive. These individual and monetary requirements are established by statues and regulation and are administered by the Division. This Handbook is designed to explain your rights and responsibilities under the Delaware Unemployment Compensation Law. Its purpose is to provide you with information and should not be considered to have the force of law. This Handbook should answer many of the questions you may have regarding filing a claim for benefits. However, if you have questions not covered in these pages, please call your Unemployment Insurance Interstate Office (telephone numbers are listed on the front cover). Please Read This Handbook Carefully and Completely 1 Top 10 Things You Should Know About the Unemployment Insurance System When Filing Your Claim: 1. Accurately Report the Reason You Are Unemployed. Accurately report your reason for separation from your job when you initially file your claim for benefits. Unemployment Insurance (UI) provides temporary financial assistance to qualified individuals who have lost their jobs through no fault of their own and who continue to meet eligibility requirements of state law. The UI program does not pay benefits to everyone who has lost their job. Keep these top ten key facts in mind when you are filing for UI benefits to ensure accurate and quick payment of benefits. For more information, please visit, or call your local unemployment office. We’re here to help. 2. Report Any Wages You are Earning. You must report your GROSS wages for each week you work. Report ALL earnings- including part-time or temporary work. 3. Register for Work. You MUST register with the public employment services office in your state to be eligible to collect UI benefits unless you qualify for a rare exemption. 4. Be Available for Work. In order to collect benefits, you MUST continually verify that you are able, available and willing to accept suitable work or benefits may be denied. 5. Actively Seek Work. You MUST search for work each week or benefits may be denied. 6. Develop an Effective Work Search Plan. Contact the public employment office in your state with planning an effective work search. 7. Avoid Errors and Ensure Proper Payment of Benefits. To prevent errors that may result in an overpayment, read all of the information provided to you. 8. Do Not Delay-As Soon As You Begin Working Again, Report Your Return to Work. As soon as you begin working, notify the Unemployment Office. Do not wait until you receive your first paycheck. 9. Follow the Rules to Prevent Yourself from Committing FRAUD. Anyone who collects UI benefits is legally responsible for following the rules. Failure to follow the rules can have serious consequences. 10. Know your Responsibilities and Ask for Help. Navigating through the UI system can be confusing. If you have a question, contact the Unemployment Office, we are here to help. 2 You can file your regular unemployment insurance (UI) claim one of two ways…. By internet at: http://ui.delawareworks.com or through your home state FILING YOUR CLAIM USING THE INTERNET The Division offers the option to file your new or reopened claim for UI benefits via the Internet: YOU MAY USE THIS OPTION IF YOU: • Are an unemployed Delaware worker • Have reduced hours • Have only worked in Delaware during the preceding 18 months YOU MAY NOT USE THIS OPTION IF YOU: • Are filing a partial claim through use of partial/low slips provided by your employer • Are filing against a former military employer • Are filing against a former federal civilian employer • Are not a US citizen • Were employed in another state during the preceding 18 months • Are residing outside the United States • Are filing for extended benefits such as EUC (Emergency Unemployment Compensation) or EB (Extended Benefits) IF ANY OF THESE EXCEPTIONS APPLY TO YOU, YOU MUST FILE YOUR CLAIM THROUGH YOUR HOME STATE’S UI OFFICE. WHAT INFORMATION WILL YOU NEED TO HAVE AVAILABLE TO FILE YOUR INTERNET CLAIM? • Your social security number • The names, addresses and phone numbers of all your employers over the last 18 months • The name and local number of your union hall, if applicable. • A telephone number where you can be reached • Your state issued driver’s license or a state motor vehicle agency issued identification card YOU GATHERED ALL YOUR INFORMATION, HOW DO YOU GET STARTED? • Log onto the Department of Labor website at http://ui.delawareworks.com/ • Select “File a New or Reopened Claim Online” under “Services” on the left side of your computer screen • Ensure you read all information carefully, check to agree, as applicable, then click on “Start My Claim Now” • When completing application, choose “Interstate” as your local office. HOW WILL YOU KNOW YOUR CLAIM WAS SUCCESSFULLY PROCESSED? • You will receive a confirmation number that is used to track your claim • If you do not receive this confirmation number, your claim HAS NOT been processed • Print the confirmation screen for your records or record your confirmation number as you may need to provide this number if you have any questions concerning your claim ** Please read and follow all instructions when filing your claim online. Pay close attention to ALL statements that you are required to agree to. ** 3 YOUR INDIVIDUAL ELIGIBILITY IMPORTANT The effective date of your unemployment claim is the Sunday of the week in which you file your claim. Therefore, you should file your claim as soon as possible after becoming unemployed. To be eligible for UI you must: BE UNEMPLOYED THROUGH NO FAULT OF YOUR OWN You must be partially or totally out of work through no fault of your own. BE ABLE AND AVAILABLE FOR WORK You must be able to work and available for work. However, if you become sick or disabled after you have filed your unemployment insurance claim and are already collecting, you may continue to draw benefits unless you refuse a suitable job or work is available to you. If you claim benefits while sick or disabled, you must submit a doctor’s certificate and meet all other requirements of the program. BE ACTIVELY SEEKING WORK You must be actively seeking work. The fact that you have registered for job search assistance at a public employment office is not enough. You should be actively seeking work and record your new weekly contacts on the “work search log” provided on page 31. Your work search log should be verifiable and may be audited at any time. SEPARATION ISSUES If there are any eligibility issues, such as the reason for separation from work, benefits will not be paid until the issue is resolved. A questionnaire pertaining to your separation will be mailed to you if you file online, you are required to complete the questionnaire and return it to us within 10 days of the mailing date. If you file in person, you are required to complete the questionnaire at the time of filing. You must continue to call “TeleBenefits” or use the internet “WebBenefits” to properly file for your weekly benefits until the issue is resolved. If you are determined eligible for the receipt of benefits, only those weeks which you properly filed for as required and are otherwise eligible for will be paid. 4 YOUR INDIVIDUAL ELIGIBILITY (CONT’D) YOU MAY BE DENIED BENEFITS • If you are unable to work, or are unavailable for work; • If you have failed to actively seek work; • If you are not separated from your employer; • If you quit your job voluntarily without good cause attributable to your work; • If you are discharged from your job for just cause in connection with your work – such as lateness, unexcused absences, or violation of company rules; • If you are enrolled in an educational program that limits your availability for work; • If you are unemployed by reason or commitment to any penal institution; • If you refuse to accept a job offer for which you are reasonably fitted and which pays the general rate for that type of work; • If you put undue restrictions on the type of work, number of hours or amount of pay that you are willing to accept; • If you are unemployed due to a labor dispute; • If you are a school employee between academic years; • If you fail to participate in reemployment services; • If you do not respond to an inquiry from any unit within the Division; • If you fail to respond to the Interstate office as required; or • If you do not call the information Hotline (TeleBenefits) or do not use the internet (WebBenefits) to properly file for your weekly UI check as required. REGISTER AND PARTICIPATE IN REQUIRED SERVICES WITH THE PUBLIC EMPLOYMENT SERVICES OFFICE IN YOUR HOME STATE You are required to register with your public employment services office immediately (unless otherwise notified by the Interstate office) and you must keep this registration active while collecting UI benefits. Some of the different programs that may be offered are: Reemployment Services (RES) Program; Reemployment and Eligibility Assessment (REA) Program; Profiling Program; etc. Reemployment Services (RES) Program The Reemployment Services (RES) Program is an initiative designed to provide intensive career center services to UI claimants receiving unemployment insurance benefits. Once a claimant is selected, the public employment services office will notify the claimant advising them report for the RES appointment. If the claimant misses the RES appointment they will be rescheduled and given another opportunity to use the services offered. However, if the claimant selected misses more than one appointment they must complete 10 hours “class time” with your local public employment services office in order to reschedule. A claimant can be denied unemployment insurance benefits for any missed RES appointments. Reemployment and Eligibility Assessment (REA) Program The Reemployment and Eligibility Assessment (REA) Program is an initiative set up to help claimants collecting unemployment insurance benefits return to work faster. As part of the REA process, a validation of the claimant’s work search activities is also conducted. The public employment services office provides claimants the use of available resources to look for work, and also verifies the information listed on their work search logs. A claimant can be denied UI benefits for any missed REA sessions. 5 YOUR INDIVIDUAL ELIGIBILITY (CONT’D) Profiling Program Changes in technology and international trade have caused changes in the U.S. economy and, consequently, changes in the labor market. Workers who held jobs in a plant that has closed, or who possess skills that are no longer in demand may find themselves permanently separated from their employers, with no similar jobs available. The Profiling Program was designed to minimize the effects of these trends in the workforce and help individuals obtain gainful employment. Public Law 103-152 provides that all States must "profile" UI claimants for job search assistance. All unemployment insurance claimants must be profiled using information obtained when filing for benefits. Using information regarding a claimant's job history, the Division of Unemployment Insurance determines whether he/she qualifies for program participation. A random selection process is then used on those who qualify to determine who will participate in the "Profiling Program.” If you are selected, participation is mandatory. The Profiling Program is jointly administered by the Division of Unemployment Insurance and the public employment services office -- two of the divisions of the Department of Labor which help people who are unemployed. Failure to register or participate in any testing and training/program required by the public employment services office may result in a denial of UI benefits. ACTIVE WORK SEARCH Eligibility to receive benefits is dependent upon your showing that you have made a reasonable effort to find work each week. You will be required to make at least one new work search contact each week, and indicate the employer name, address, type of work sought, result of the contact and the date when filing for your weekly benefits. While it is often necessary to return to a previously contacted employer, a new work contact must also be made on a weekly basis. If you are required to make an active work search during a week, and fail to do so, you will be ineligible to receive benefits for that week. When claiming your weekly UI benefits through “TeleBenefits” or “WebBenefits”, you will need to supply work search date information. You are required to complete the Work Search Log each week you are receiving Unemployment Insurance benefits. We will review this log periodically. Failure to complete this log could result in denial of benefits (see “Work Search Log” on page 31). 6 ONE WEEK WAITING PERIOD FREQUENTLY ASKED QUESTIONS What is the waiting period? A valid one week Waiting Period must be served in each claim benefit year before UI benefits can be paid to you. You must properly file for the one week waiting period, meet all of the eligibility requirements for that week and not have excessive earnings for that week to be credited as your one week waiting period. Benefits are not paid for the one week waiting period. When does the waiting period go into effect? The one week waiting period goes into effect with all new benefit year claims starting as of January 5, 2014. How many waiting periods are possible in a benefit year? A claimant will have to serve a single one week waiting period per claim benefit year. If your employer lays you off several times a year, will you need to serve a waiting week each time you’re laid off? No, there is a single one week waiting period served per claim benefit year. When should you file your first request for weekly benefits, should you wait until after the waiting period week is over? DO NOT WAIT to file your weekly benefit request. File for your weekly benefits each week starting with the first week of your claim. You must properly request and meet all of the eligibility requirements and not have excessive earnings for the week to be credited as your one week waiting period. Will this waiting period reduce your maximum allowed benefit? No, the one week waiting period does not affect a claimant’s maximum benefit amount. What if you file a reduced hours claim, will that week count as your waiting period? Yes, as long as you are eligible to receive any benefit payment, including a reduced amount, that week can count as your one week waiting period as long as you have met all other eligibility requirements. RETURN TO WORK If you return to full-time work, your benefits stop on the very first day you work, even if you do not receive any pay until sometime later. You may be eligible to receive a partial payment for the week of reemployment, depending upon the day of reemployment. You must indicate reemployment status on your weekly claim request and report gross wages earned during the benefit week (see “Wages/Earnings Calendar” on page 33 of the handbook). Once you have indicated on your weekly claim request that you have returned to work, you MUST contact your agent state to file an additional claim or reopen online at http://ui.delawareworks.com in the next week that you become unemployed or have reduced hours in order for any further benefits to be paid to you. 7 RETURN TO WORK (CONT’D) If you return to part-time work, or are filing a claim of reduced hours, and your weekly income exceeds your earnings allowance, you will be required to contact your agent state to reopen your claim or reopen online. Similarly, if you are working part-time or reduced hours, and you have a week in which no work is performed and no wages are payable, you will need to contact your agent state to reopen your claim or reopen online. If you return to part-time work, you must continue to seek full-time employment report all gross earnings as required and meet all eligibility requirements. Separation from any employer, part-time or full-time, can affect your eligibility and MUST be reported immediately. For help reporting your gross weekly wages, please refer to the “Wages/Earnings Calendar” on page 33. REPORT ALL INCOME INFORMATION YOU MUST KNOW ABOUT REPORTING WAGES WHAT ARE WAGES? Wages are any and all income received from: • Work Performed • Commissions • Bonuses or Tips • Holiday pay • Dismissal payments/Severance pay • Back pay awards • Workers’ Compensation or other Disability payments DO YOU REPORT GROSS WAGES? Yes, gross wages must be reported when you file for your weekly benefits on TeleBenefits or WebBenefits in the week they were earned, not when you receive your pay. The term gross wages refers to the amount of money earned before taxes or any other deductions are taken. You must report all employment and all income from such employment and the date(s) the income was earned and not when you receive your paycheck. Your benefits stop on the very first day you work if you return to full-time work even if you do not receive your pay until sometime later. You may need to calculate your gross hourly wages yourself in order to report them during your call to TeleBenefits or when you enter the information using the WebBenefits option on the Internet, if you do not have a pay statement or your work week is different from our claim week. See “Wages/Earnings Calendar” on page 33 to help calculate your weekly earnings. 8 REPORT ALL INCOME (CONT’D) WHY DO YOU NEED TO REPORT YOUR WAGES? Because it’s the law and the Division‘s Benefit Payment Control Unit conducts cross match audits of claims and compares the wages reported by you to those wages reported by your employer during the same time period. The Division also has access to employers’ new hire information, a system whereby an employer reports information about newly hired employees. An investigation will be conducted if an employer indicates or reports conflicting information or wages from what was reported by you. WHAT HAPPENS IF I DO NOT REPORT MY WAGES? You will be responsible for repaying the benefits that you received unlawfully plus 18% interest annually and 15% penalty fee, on the fraud balance, if you are found to have collected benefits fraudulently. Further, you will be disqualified from the receipt of UI benefits for one year. In addition, you may be prosecuted criminally, face additional penalties and possible jail time. You will be responsible for repaying the benefits that you received, but were not entitled to, even if no fraud is found. REPORT ALL PENSIONS, ANNUITIES, DISABILITY PAYMENTS, ETC. You are required to report all payments you receive from and/or changes in pensions, annuities, or similar periodic payments since your weekly UI benefit account may be subject to a reduction. Payments received that should be reported include: • State and Local Government Pensions • Union Pensions • Private Employer Pensions • Military Disability Retirement Pensions • Military Retirement Pensions • Benefits derived from IRAs and Keogh Plans • Railroad Retirement Annuities • Workers’ Compensation • Federal Civil Service Pensions, including Disability Retirement Pensions • Short or Long Term Disability Payments QUALITY CONTROL A quality control system is administered by the Division to prevent error and fraud in the UI program. An investigation of randomly selected claims is conducted weekly to verify the legality of benefit payments to a claimant. During the course of your claim, it may be randomly selected for investigation. If this should occur, you will be required to meet with an investigator and complete a detailed questionnaire about your claim. The quality control system was established pursuant to a mandate from the U. S. Department of Labor, Employment and Training Administration. CHILD SUPPORT PAYMENTS If you are required to pay support through the Division of Child Support Enforcement, a deduction may be made from your UI benefits. Any errors or discrepancies in such deductions must be directed to a Bureau of Child Support Enforcement Customer Service Representative at (302)577-7171 9 REPORT CHANGE OF ADDRESS You are required to report all changes of address in writing with a signature, social security number, and effective date of the move to the Interstate office. If you move to a different State, you will need to reopen your claim as an interstate claim by contacting the “call center” in your new state of residence and at that time you will need to provide your change of address. Failure to report a change of address may impact your eligibility for unemployment insurance benefits. IMPORTANT NOTE Mail sent to you from the Department of Labor will not be forwarded. Therefore, it is your responsibility to update the Division with your new address immediately. CLAIMANT NOTICE OF RECEIPT OF BENEFIT RIGHTS AND RESPONSIBILITIES Before being paid UI benefits you will be required to read and sign the following Acknowledgement of rights and responsibilities: I understand that if, after receiving unemployment insurance benefits, I am finally determined by a claims deputy, appeals referee, the Unemployment Insurance Appeal Board or a Court not to have been entitled to those benefits, I am liable to repay the Delaware Division of Unemployment Insurance (“Division”) a sum of money equal to the benefits I have already received. I understand that I am liable to repay the Division for benefits I have already received whether I received them as a result of my fraudulent act(s) or by mistake and even where I was initially determined to be entitled to benefits where such determination is reversed on appeal. I also understand that my liability to repay the Division may arise as follows: (1) I am determined to be subject to a period of disqualification or ineligibility; (2) I receive benefits under the wrong program; (3) I have wages removed from the monetary determination made in my claim that reduces my weekly benefit amount or results in my monetary ineligibility; or (4) I did not report earnings or incorrectly reported earnings. I understand that should I be disqualified for reason of fraud, in addition to being liable to repay the Division of Unemployment Insurance all unemployment benefits that I have received for weeks of unemployment for which I am later disqualified, I will be liable to pay interest at an annual rate of 18.0% plus an additional 15.0% monetary penalty imposed on amounts received due to fraud. I understand that I am required to report any wages or income from any source every week that I claim unemployment benefits, even if such wages or income are less than the 50.0% earnings allowance and that a failure to report any wages or income received during any week can result in a disqualification from benefits for one year and a fraud disqualification. I understand that I have the right to file a timely appeal from decisions that either disqualify me from receiving benefits or find me ineligible for them and that I cannot challenge those decisions once they are final by appealing the Division’s determination as to the sum of money I am required to repay. 10 RECOUPMENT OF OVERPAYMENTS The Division is required by law to recover the amount of money it has overpaid to a claimant in the form of UI benefits whether such payments were the result of mistakes by the Division, the claimant, or the claimant’s separating employer or a claimant’s fraudulent acts. The two sections of law cited below furnish the legal basis for the Division’s recoupment activities. 19 Delaware Code §3325: Any person who has received any sum as benefits under this chapter to which it is finally determined that the person was NOT entitled shall be liable to repay said overpayment, to the Division for the Unemployment Compensation Fund, or to have such sum deducted from future benefits payable to the person under this chapter. Benefit overpayments paid to a claimant as the result of fraud shall be repaid with interest plus a penalty fee at the same rate as provided for the past due assessments and reimbursement payments in lieu of assessments. 19 Delaware Code §3314(6) An individual shall be disqualified for benefits: If the Division determines such an individual has made a false statement or representation knowing it to be false or knowingly failed to disclose a material fact to obtain benefits to which the individual was not lawfully entitled, and such disqualification shall be for a period of one year beginning with the date on which the first false statement, false representation or failure to disclose a material fact occurred. FRAUD LIABILITY STATEMENT While receiving UI benefits, a person must report all earnings or income for each week benefits are claimed. Failure to disclose a material fact or knowingly make a false statement for the purpose of obtaining benefits (including but not limited to, providing the incorrect last employer and/or incorrect reason for separation, etc.) to which you are not legally entitled may result in an overpayment plus interest, disqualification from benefits for one year, and prosecution including a fine and/or imprisonment. Any person who has received benefits to which he was not entitled is liable to repay such sum. Entitlement to future benefits will be affected by outstanding overpayments. Any questions regarding an overpayment or recoupment of an overpayment, please contact the Benefit Payment Control Unit at (302)761-8399. SELF-EMPLOYMENT If you are self-employed at the time you file an initial claim for UI benefits or become self-employed while collecting UI benefits, you must provide this information to the Division. Delaware Courts have consistently ruled that self-employed individuals are not eligible to receive UI benefits. UI benefits are intended to support individuals who become unemployed through no fault of their own and to promote stable employment, not to support the early stages of a new business or self-employed individuals whose enterprises have not been profitable. Cases addressing the issue suggest that self-employment will be found to exist where an individual has made more than de minimis efforts on behalf of business the individual owns regardless of whether the business is profitable or that the individual remains available for other work. 11 BASE PERIOD st Your Base Period is the 1 four of the last five completed calendar quarters. ILLUSTRATION OF BASE PERIOD THE SHADED CALENDAR QUARTERS REPRESENT YOUR BASE PERIOD Oct. Nov. Dec. Jan. Feb. March April May June July August Sept. Oct. Nov. Dec. Jan. Feb. March April May June July August Sept. Oct. Nov. Dec. Jan. Feb. March Jan. Feb. March April May June April May June July August Sept. July August Sept. Oct. Nov. Dec. Oct. Nov. Dec. Previous Year Jan. Feb. March Last Year If your initial Claim begins in: April May June Jan. Feb. March Jan. Feb. March July August Sept. April May June Oct. Nov. Dec. This Year ALTERNATIVE BASE PERIOD If it is determined that you have insufficient wages in the first four of the last five completed calendar quarters base period (illustrated above) to become monetarily eligible for UI benefits, 19 Del.C. §3302(2) provides for the use of an alternative base period. The alternative base period allows for the use of wages from the four most recent completed calendar quarters immediately preceding the effective date of your UI claim. Please contact the Interstate office if you have questions regarding alternative base period. QUICK GUIDE TO CALCULATE YOUR BENEFIT You may compute approximately how much you will receive by using the following formula: • Determine the base period for the claim you are filing using the chart above. • Determine the amount of wages you were paid in covered employment during the base period by calendar quarters. • Determine the two quarters in which you were paid the highest wages (see below). Divide the wages paid to you in those two quarters by 46 to calculate approximately how much you will receive per week. A maximum weekly benefit amount is established by law (see “Weekly Benefit Amount Chart” on pages 15 - 17). THE FOUR CALENDAR QUARTERS ARE: 3-month periods: Beginning Ending January 1 March 31 April 1 June 30 July 1 September 30 October 1 December 31 12 YOUR MONETARY ELIGIBILITY BENEFIT AMOUNT To be eligible for benefits, you must have been paid at least thirty-six times your weekly benefit amount by a covered employer in your base period. The amount of your benefit will be 1/46 of your wages in the two highest wage quarters in the base period. However, no one who is eligible for benefits will receive less than $20 or more than $330 a week, if eligible. NUMBER OF WEEKS RECEIVING BENEFITS The number of weeks you may receive benefits depends upon your total wages during your entire base period. A worker is entitled to receive a total amount of benefits equal to 50% of their base period wages or twenty-six times their weekly benefit amount, whichever is less. BENEFIT YEAR You may receive the amount of benefits due you over the course of your benefit year. The benefit year begins on the Sunday of the first week in which you file a claim which is found to be monetarily eligible. It continues for a period of one year. If you draw all of your benefits from this state, you cannot receive any more payments within that benefit year. After your benefit year has ended, you may receive more benefits based on wages received during the new base period. Benefits cannot be paid in a second benefit year unless you have had new employment and earned at least ten times your new weekly benefit amount since the beginning of your preceding benefit year and otherwise fully qualify for a claim. See Base Period. EARNINGS ALLOWANCE You are allowed to earn 50% of your weekly benefit amount without any deduction. Anything over 50% is deducted dollar for dollar. For example: If your benefit amount is $100, you are allowed to earn $50 gross (wages before deductions) within the benefit week with no deduction of your UI benefit, anything over $50 is deducted dollar for dollar. QUICK GUIDE TO CALCULATE YOUR EARNINGS ALLOWANCE Weekly Benefit Amount 100.00 Multiply by .50 x Earnings Allowance before deduction .50 50.00 Example Weekly Benefit Amount 100.00 Gross Income 60.00 Adjusted check amount gross income minus earnings allowance (see above chart) amount deducted from weekly benefit amount 60.00 -50.00 10.00 90.00 Please note: Your maximum check amount is limited to your weekly benefit amount. SEE “WAGES/EARNINGS CALENDAR” on page 33. 13 YOUR MONETARY ELIGIBILITY (CONT’D) REDUCED WORK HOURS If your regular hours of work are reduced, you may be eligible to receive partial payments. See “Earnings Allowance” on the previous page. Also see “Return to Work” on page 7. SEASONAL CLAIMS Seasonal Employment is defined as the first processing of agricultural or seafood products. You will be considered a seasonal employee if you are employed with an identified seasonal employer, even if you do not work directly with that seasonal product. If 75% or more of your base period wages were from seasonal employment, as defined by Delaware law, you will only be eligible to receive benefits for those months in which you were employed in your base period. For example, if you worked from May through September in the base period with a seasonal employer, you would only be eligible to draw benefits for the work done during those months. FEDERAL CIVILIAN EMPLOYEES If you have been a civilian employee of the United States Government for two years leading up to the filing of your claim, you should inform the Interstate office. You may be entitled to UI benefits under a federal law that provides for the payment of benefits to former federal civilian employees. You will be required to present a Form SF-8 or a Form SF-50 and pay stubs or a Form W-2 to the Interstate office when filing such a claim. MILITARY PERSONNEL Provisions exist in federal law for persons discharged from the armed forces of the United States under honorable conditions to file claims for UI. If you were honorably discharged from the military, you are required to present a Form DD214, Member 4 and proof of your Social Security Number when filing such a claim. 14 WEEKLY BENEFIT AMOUNT CHART 15 WEEKLY BENEFIT AMOUNT CHART (CONT’D) 16 WEEKLY BENEFIT AMOUNT CHART (CONT’D) 17 FILING FOR YOUR WEEKLY BENEFIT PAYMENT To file for your weekly UI benefit payment, you must: 1. Begin filing your weekly certification the Sunday after you open your claim and weekly thereafter. 2. File via our automated “TeleBenefits” (telephone) system or 3. File via our automated “WebBenefits” (internet) system A benefit week begins on Sunday and ends the following Saturday. NO ACTION CAN BE TAKEN ON YOUR CLAIM UNTIL A WEEKLY CERTIFICATION IS FILED. If you are not receiving benefits initially due to the pending adjudication of your claim or because you are in appeal status, you must continue to file your weekly claim certifications either online using WebBenefits or calling in on TeleBenefits. HOW TO FILE FOR YOUR WEEKLY BENEFITS Remember: You can file for your weekly UI benefits online or by telephone: TeleBenefits Information Hotline 1-800-794-3032 Toll Free outside of New Castle County WebBenefits http://ui.delawareworks.com/ (302)761-6576 New Castle County The Division provides two quick and easy ways to claim your weekly UI benefits using a feature on the internet called WebBenefits or by telephone using a feature of the Information Hotline called TeleBenefits. We hope you will find these customer service options easy and convenient to use. Note: TeleBenefits and WebBenefits cannot be used to file a new, additional, or reopened claim, and is only to be used for claiming your weekly unemployment insurance benefit payment. PLEASE READ THE FOLLOWING INSTRUCTIONS CAREFULLY BEFORE YOU MAKE YOUR FIRST ONLINE SUBMISSION OR CALL WHEN TO FILE ONLINE OR CALL: WebBenefits, available on http://ui.delawareworks.com/ and the Information Hotline, at 1(800) 794-3032 or (302) 761-6576 are available 7 days a week, 24 hours per day. Remember, you cannot file for any claim period on WebBenefits and TeleBenefits until the week ending date for which you are filing for has passed. WebBenefits and TeleBenefits filed by 10:30 a.m. Monday through Friday will normally be processed the same day. WebBenefits and TeleBenefits filed after 10:30 a.m. Monday through Friday will normally be processed the next business day. Be sure to have your current weekly claim information on hand, as WebBenefits and TeleBenefits will ask you questions about each individual claim week. In addition, you may be required to submit your work search log to the Interstate office upon request. The system is designed to only permit you to claim for the current week’s benefits. If you need to file for a prior week, please contact the Interstate office. WebBenefits and TeleBenefits will indicate which claim week you may file. 18 HOW TO FILE FOR YOUR WEEKLY BENEFITS (CONT’D) Keep complete and accurate records of your work search and wages/earnings information using the “Work Search Log” and “Wages/Earnings Calendar” on pages 31 thru 34 as you may be required to submit your work search log and/or wage/earnings to the Interstate office upon request. TELEBENEFITS YOUR PERSONAL IDENTIFICATION NUMBER (PIN) When you file your first TeleBenefits weekly claim, you will choose your own four-digit number. This number cannot contain the same number four times, and cannot be sequential – 1,1,1,1 or 1,2,3,4. The four-digit number you select will become your Personal Identification Number, or PIN, which you will use each time you call to file TeleBenefits. You are responsible for the security of your PIN that serves as your electronic signature. Do not give your PIN to anyone, including family members. If you forget, or enter a wrong PIN, you will be instructed to contact your Interstate office for assistance with resetting your PIN. This service can only be provided during scheduled work hours, and your newly established PIN will become effective the next business day. CLAIMING WEEKLY BENEFITS Call the Information Hotline at 1(800)794-3032 in Kent and Sussex County, or out of State; or (302) 761-6576 in New Castle County. Press 1 to file your weekly certification. Enter your 9-digit Social Security Number Press 1 to continue or 2 to change. You need to create a 4-digit PIN the first time Enter a 4-digit number to be your PIN Press 1 to continue or 2 to change the number (this is the PIN you will use for all future TeleBenefits). 1. Enter gross wage amount earned before deductions (round up to the next dollar) for each employer for whom you worked, even if you have not been paid. Wage amount should include holiday pay. Press 1 to confirm amount or 2 to change the amount. a. Speak the complete name and address of the employer. Press 1 if you worked for another employer during this period. Press 2 if you have entered information for all employers. 2. Enter any retirement pay you received for the week ending date in which you are filing for your weekly benefits. Press 1 to skip or continue 3. Enter any wages in lieu of notice you received for the week ending date in which you are filing for your weekly benefits. Press 1 to confirm amount or 2 to change the amount. 4. Enter any other income you received for the week ending date in which you are filing for your weekly benefits. 5. Press 1 to confirm amount or 2 to change the amount. 6. Press 1 if you were available for work each day. Press 2 if you were NOT available for work each day. Press 1 to continue 19 TELEBENEFITS (CONT’D) 7. 8. 9. 10. 11. 12. 13. Press 1 if you actively sought work. Press 2 if you did NOT actively seek work. Press 1 to continue Enter the date of your employer contact (2-digit month, 2-digit day, and 4-digit year). Press 1 to continue Press 1 if you refused any work or failed to go for a scheduled job interview. Press 2 if you did NOT refuse any work or fail to go for a scheduled job interview. Press 1 to continue. Press 1 if you attended school or training. Press 2 if you did NOT attend school or training. Press 1 to continue Press 1 if you have applied for retirement or pension, or your pension has changed since your last claim. Press 2 if you have NOT applied for retirement or pension, or your pension has NOT changed since your last claim. Press 1 to continue Press 1 if you have returned to full-time work. Enter the date you returned to work. (2-digit month, 2-digit day, 4-digit year) Press 2 if you have NOT returned to full-time work. Press 1 to certify the accuracy of your responses and process your claim. “Thank you for calling Delaware Division of Unemployment Insurance Information Hotline” WEBBENEFITS YOUR PERSONAL IDENTIFICATION NUMBER If you currently use TeleBenefits and decide to use WebBenefits your pin number will be the same. If you have never used TeleBenefits and do not have a PIN established, you must call TeleBenefits to establish your PIN or use the PIN of “9999” to login the first time. The information number for New Castle County is (302) 761-6576 and for outside New Castle County is (800) 794-3032. If you have forgotten your PIN, use the link provided on the website. FILING WEEKLY BENEFITS Logon to: http://ui.delawareworks.com/ On the left side of the screen under “SERVICES” click “UNEMPLOYMENT INSURANCE” Click “File Online” under WebBenefits. If using a tablet or smartphone, please use the mobile compatible option for WebBenefits. LOGIN BOX: Enter your 9-digit social security number. Enter your established PIN. Enter the security code indicated at the bottom of the login box. OPTIONS PAGE: Click on: File a weekly claim certification. Filing for your continued Unemployment Insurance Benefits. Click on: File for Weekly Benefits. STEP 1: Questionnaire Indicates the dates of the current claim week you will be filing. 20 WEBBENEFITS (CONT’D) Were you able and available for work each day? Answer YES or NO Did you actively seek work? Answer YES OR NO If YES, in the DROP DOWN BOX select the date of your employer contacts. Did you refuse or fail to go for a job interview? Answer YES or NO Since your last claim, have you applied for retirement or pension or has your pension changed? Answer YES or NO Have you returned to full time work? Answer YES or NO If YES, in the DROP DOWN BOX select the date you returned to work. STEP 2: Income You must enter any earnings you had or any income you received for the calendar week beginning with the SUNDAY and ending with the SATURDAY of the week you are claiming. If you have no income of a particular type to report, please enter 0 in the appropriate box. GROSS wages must be reported when EARNED, not when PAID. Please round amounts up to the nearest dollar. For additional information, refer to “Reporting Wages When Collecting Unemployment Insurance Benefits.” STEP 3: Income Details If you reported earnings, you must complete this section. You specified that you have NOT returned to work full time, but have earnings for the week. Please enter the employers that you have earnings from, and how much you earned with each employer. When done click: Continue Summary: Review all information that you have entered if it is correct click “Submit my weekly certification.” If it is not correct, click; “Make changes.” Once you submit your weekly certification, you will be prompted with the WEEKLY CERTIFICATION AGREEMENT. To submit your weekly certification read each agreement and if you agree check EACH box and click SUBMIT. MONETARY DETERMINATION As part of the processing of your claim, the Division will make a “monetary determination” and will send you a copy. This monetary determination will indicate the name(s) of the employer(s) for whom you worked during your claim base period and the wages you earned in each calendar quarter. If you are monetarily eligible for benefits, the monetary determination will also indicate your weekly benefit amount (WBA), maximum benefits receivable, and the duration of your claim. If the employer and/or wage information on the monetary determination appears to you to be incorrect or if any employer and/or wage information is missing, please contact the Interstate Office immediately. A Reconsideration of Monetary Determination (IB14) will be mailed to you. You must complete the IB14 and return it to the Interstate office along with documentary proof of the missing or incorrect employment information (Form W-2, pay stubs, etc.). IMPORTANT NOTE Requests for your weekly benefit payments must be made timely through TeleBenefits for WebBenefits, starting with the first Sunday after you file your new or re-opened claim. Do NOT wait to receive your Monetary Determination before starting to file weekly. 21 MONETARY DETERMINATION (CONT’D) Once the notice of monetary determination is issued, if you disagree with it, you may file an appeal with the Interstate office. A notice of monetary determination that indicates you qualify for UI does not necessarily mean that you will be paid benefits. If there is an unresolved separation issue (quit, termination, medical, etc.), an adjudication process must still be completed to determine your ultimate eligibility. A sample of a monetary determination is illustrated below: SAMPLE MONETARY DETERMINATION 22 PROTECT YOUR ELIGIBILITY WHILE RECEIVING BENEFITS In order to be eligible for UI benefits, you must meet all eligibility requirements as outlined in “Your Personal Eligibility Responsibilities” and “Your Monetary Eligibility Responsibilities.” To maintain your eligibility while receiving unemployment insurance benefits, you must: RESPOND TO UI WHEN REQUIRED You must respond to the Interstate office when requested to do so. Failure to report as instructed may result in a denial of benefits. REPORT TO THE PUBLIC EMPLOYMENT OFFICE WHEN REQUIRED In addition to being able and available for work, you are required to immediately register for job search assistance with the public employment office in your area (unless otherwise notified by the Division), and make an independent search for work each week, which could result in your obtaining employment. Failure to register with the public employment office in your area may result in a denial of unemployment insurance benefits. If the Division refers you to the public employment office in your area, you must report immediately and participate in any registration process, testing and training that is deemed necessary. Failure to participate or refusal of a reasonable job referral or job offer may result in a denial of unemployment insurance benefits. PAYMENT OF BENEFITS UI Benefits are paid one of two ways: Direct Deposit or Debit Card. When you initially sign up for benefits, you will be asked to choose either Direct Deposit or Debit Card to receive your payments. If neither is chosen, then you will be automatically placed on the Debit Card. Please keep in mind that if Direct Deposit is stopped at any time, you will automatically be switched to the Debit Card. You will be required to choose the "TeleBenefits" or "WebBenefits" option for filing for your weekly unemployment insurance benefits payment. Enrollment in Direct Deposit and Debit Card requires the use of a four-digit Personal Identification Number (PIN). This PIN is established by placing a call to our “TeleBenefits” line at (302) 761–6576 or 1-800-794-3032. If you have certified your claim previously or checked on the status of your unemployment insurance benefits claim using “TeleBenefits” or “WebBenefits”, a PIN has already been established and that PIN should be used to enroll in Direct Deposit. DIRECT DEPOSIT DIRECT DEPOSIT OF UI BENEFITS – INSTRUCTIONS The Division offers Direct Deposit of UI benefits to new and existing claimants. With Direct Deposit your weekly unemployment insurance benefits payment is electronically deposited into your checking or savings account as long as your financial institution participates in the Direct Deposit program. 23 DIRECT DEPOSIT (CONT’D) It is your responsibility to verify that your financial institution will accept Direct Deposit to your account. Some banks and credit unions will not accept Direct Deposit or they require that a special account number be used for Direct Deposit. Many brokerage accounts will not accept electronic transactions of any type. WHAT ARE THE ADVANTAGES OF DIRECT DEPOSIT? • Direct Deposit is faster. It eliminates delays by the postal service associated with mailing a paper UI check. • Direct Deposit is safer. It eliminates the risk of paper checks being lost in the mail or sent to the wrong address. • Direct Deposit is convenient. It eliminates the need to make a trip to your financial institution and wait in line to cash or deposit your UI benefit check. • Direct Deposit is free. There is no fee for using the electronic transfer system. HOW TO ENROLL Direct Deposit is a convenient, safe and reliable way to receive your unemployment insurance benefits. If you are filing a new claim online you can enter your Direct Deposit information directly on the application. TO START, STOP OR CHANGE DIRECT DEPOSIT AT A LATER TIME Log onto the Division website at http://ui.delawareworks.com/ select “Unemployment Insurance”, then select “Enroll in Direct Deposit” under “Information” on the left side of your computer screen. To enroll online you will need to provide: • Your social security number, • Your financial institution’s nine-digit bank routing/transit number, • Your checking/savings account number (up to 17 digits), and • Your state issued driver’s license or a state motor vehicle agency issued identification card. PLEASE BE ASSURED THAT YOUR DIRECT DEPOSIT ACCOUNT INFORMATION WILL BE KEPT STRICTLY CONFIDENTIAL. WHEN DOES DIRECT DEPOSIT STOP? Direct Deposit remains in effect until you change or cancel for the duration of your UI benefits claim unless you complete the online “Cancellation of Direct Deposit Enrollment of Benefit Payment” form by clicking on the “Cancel Direct Deposit” button. Even if you return to work for a period of time and subsequently reopen your UI claim due to another period of unemployment, the Direct Deposit remains active on your claim. Benefits paid on a new or reopened claim will be direct deposited to the account on record unless you stop or change the account information. Any necessary changes to your account and/or bank information must be made online by completing and submitting a new “Authorization for Direct Deposit of Benefit Payments” form. Changes to account and/or bank information will not be accepted by mail or telephone. If you make changes to your account and/or bank information, it will take up to three (3) weeks to be finalized. During this period, you will be mailed a paper check for your weekly benefit payment. Please see http://ui.delawareworks.com for “Frequently Asked Questions” about Direct Deposit. 24 DEBIT CARD Debit Card for UI Benefits – Instructions The Division offers Debit Card as an option to receive your weekly UI benefits. When you sign up for the Debit Card, your first benefit payment will be a mailed check. At the same time, information from you that is required to create a debit card will be sent to the issuing debit card company. Within 5 -7 days you will receive your debit card, an information sheet with detailed information on “How to Use Your Card” and a “Fact Sheet” by mail. Upon receipt of this packet, ACTIVATE YOUR CARD IMMEDIATELY! What are the advantages of a Debit Card? • A Debit Card is easy and provides quick access to your payments without waiting in line to cash or deposit a check. • A Debit Card is convenient – it allows withdrawal of cash at ATMs 24 hours a day and you can make purchases anywhere Visa debit cards are accepted. • A Debit Card saves money by reducing check cashing and money order fees. • A Debit Card tracks spending – free account information and customer service 24 hours a day. • A Debit Card is reliable – receive your payments timely – no lost or stolen checks. • Account alerts- you may elect to receive account alerts informing you of when a deposit is made. How to Enroll A Debit Card is a convenient, safe and reliable way to receive your UI benefits. If you are filing a new claim online you can select Debit Card directly in the application. Questions concerning the activation of a debit card, lost or stolen debit cards, fees associated with the debit card, etc., must be directed to the debit card company. Please see http://ui.delawareworks.com/ for “Frequently Asked Questions” for the banks contact information. APPEAL RIGHTS THE APPEAL If you do not agree with your monetary determination, or if you disagree with a determination that you are ineligible for or disqualified for benefits, you may request a hearing before an appeals referee. You may submit a request for a hearing by writing to the Interstate office. Requests for appeals must be received or postmarked within ten (10) days of the date of the Notice of Determination. CONTINUE TO FILE FOR UI BENEFITS AS LONG AS YOU ARE UNEMPLOYED! Even during the course of your appeal, continue filing for your UI benefit payment each week and maintaining your eligibility for UI benefits (see “Protect Your Eligibility While Receiving Benefits” on page 23). At any point during the appeal process, if it is determined that you are eligible for benefits, you will receive benefits only for the weeks for which you timely filed and met all other eligibility requirements. This is true even if there is a further appeal by your former employer or the Division. 25 APPEAL RIGHTS (CONT’D) SCHEDULING Generally, an appeal hearing is scheduled within a few weeks after an appeal is filed. All parties are mailed a Notice of Hearing that provides the time, date, location, and issue(s) to be covered in the hearing. You may request permission to participate in the appeal hearing by telephone. Information regarding requesting telephone participation is provided on the Notice of Hearing. All requests to reschedule a hearing before the Lower Authority Appeals Unit must be made at least three days prior to the hearing. You, your former employer or the Division may request a rescheduling. If you submit your request for a rescheduling in writing, provide your complete name, address and telephone number, as well as your Social Security number. If possible, list some alternative dates convenient to you. Be sure to keep a copy of the letter in your records. Send your letter to: Department of Labor Division of Unemployment Insurance Lower Authority Appeals Unit P.O. Box 9950 4425 North Market Street Wilmington, Delaware 19809 Phone: (302)761-8418 Fax: (302)761-6635 PREPARING FOR THE HEARING Prior to the hearing, you may wish to prepare notes of the facts involved in your case (e.g., the dates events took place, etc.) to refer to during the hearing. You should ask people who have personal knowledge of your case (not secondhand information like what someone may have been told about your case) to appear as your witnesses. Signed statements generally cannot be used as evidence unless the people who signed them will be at the hearing to testify. Subpoenas may be issued if required. Contact the Lower Authority Appeals Unit at least ten days before your hearing to request subpoenas (see above contact information). If you have special needs, such as an interpreter, please contact the Lower Authority Appeals Unit at least seven days before your hearing. You should consider hiring an attorney to represent you if it is financially practicable to do so. Make sure you have three copies of any document(s) you want to make a part of the official record of your appeal: one for yourself, the employer, and the appeals referee adjudicating the case. Bring a note pad and pencil with you for taking notes during the hearing. These notes will help you remember testimony when it's your turn to ask the witness(es) questions. HOW THE HEARING WORKS Although the hearing is not a trial, it is an administrative proceeding and somewhat formal. Its purpose is to find facts and resolve issues between you and your former employer and maybe the Division itself. Witnesses are sworn in, questioned, and cross-examined by the Appeals Referee. Each side presents its version of the facts. The hearing is recorded and the recorded testimony is included with documents and other evidence as part of the formal record of your appeal. At the outset, the appeals referee will explain your rights, the hearing process itself, and will answer any questions you may have about the procedure. All parties will then take an oath, or affirm the obligation, to be truthful while testifying. 26 APPEAL RIGHTS (CONT’D) The appeals referee will question the party having the burden of proof. The party with the burden of proof is determined by reference to the issue being resolved. For example, if the issue is the "discharge" of the claimant, the employer has the burden of proof. However if the issue is whether the claimant “quit” or left work voluntarily without good cause, the claimant bears the burden of proof. If the issue is one where you have the burden of proof, you will testify and be questioned first. At the end of the questioning period, you will have the opportunity to explain any answer or offer additional information you feel is necessary. After you complete your testimony, the employer will have the opportunity to ask you questions as will the appeals referee and possibly a Division representative. This is called cross examination. When the appeals referee, the employer, or a Division representative have no further questions for you, and you have no further information to add, you will call your witness(es), if you have any. You should be prepared to ask your witness(es) questions, because you are the only one who knows what information the appeals referee should hear from them. The appeals referee, the employer, and possibly a Division representative will also have the opportunity to question your witness(es). After all of your evidence has been offered, the appeals referee will then question the employer or Division witness(es). The employer will have the opportunity to explain answers or offer additional information. You will be able to cross-examine the employer, and any of his/her witnesses and any Division witness(es). The appeals referee will then close the hearing when all the parties have provided all the information they wish to submit in the case. AFTER THE HEARING After the hearing, an appeals referee decision will be mailed to the parties involved. You and any party to the appeal hearing may appeal to the Unemployment Insurance Appeal Board (UIAB) from an adverse decision. The appeal must be filed to the UIAB within ten days of the mailing date on the appeals referee's decision. You must be specific as to your reasons for the appeal, i.e., raise specific issues. Filing procedures are the same as those for the Lower Authority Appeals Unit. The UIAB makes the final administrative review of your case. The UIAB does not hold hearings on every appeal request. Most cases are settled based upon a review of: the formal record of the appeals referee hearing; the appeals referee's decision; and the pertinent law. You may appeal an adverse decision by the UIAB to Superior Court. The UIAB will advise you on how to file such an appeal at the time you receive its decision. You can appeal an adverse decision by the Superior Court to Delaware’s Supreme Court. If the final determination in your case is that you are not entitled to benefits, you will be responsible to repay all the benefits that you have received in accordance with Delaware law. Remember: the Division is required by law to recoup that money from you even if the Division made a mistake in paying you. 27 TAX LIABILITY ON BENEFITS UI benefits you receive are taxable if they are sufficient in amount, either alone or together with your other income, to require you to file an income tax return. While state taxes will not be withheld from your UI benefit payments, you may elect to have federal taxes withheld from your check at a set rate of 10%. You will be furnished a statement, form 1099-G, reporting the benefits paid to you and taxes withheld. The Internal Revenue Service will be given the same information. It is your responsibility to determine the amount of your tax and pay the amount due on your annual federal and state income tax returns, using the information provided to you on the 1099-G form that will be issued to you by the Division at the end of January. The Internal Revenue Service will also receive a copy of this form. Benefits paid on interstate claims will be reported by the paying state. Remember to notify the Interstate UI office, in writing, if you change your address. If you have questions regarding the payment amount listed on the 1099-G, you may seek assistance by calling the Division (302) 761-8484 and ask to speak with a Benefit Accounting Specialist. Address all questions regarding your federal income tax return to the Internal Revenue Service and all questions regarding your state income tax return to the State of Delaware, Division of Revenue. PLEASE SEE THE FOLLOWING COPY OF PUBLICATION 905 FROM THE INTERNAL REVENUE SERVICE REGARDING YOUR FEDERAL TAX LIABILITY PUBLICATION 905 Department of Treasury Internal Revenue Service "UNEMPLOYMENT COMPENSATION: IT'S TAXABLE Did you know that unemployment compensation you receive is subject to federal income tax? Receiving this income could require you to file a tax return and income tax. You include unemployment compensation in your total income to determine if you are required to file a return. Filing requirements are explained in the Form 1040 and Form 1040A instructions and in Publication 501, Exemptions, Standard Deduction, and Filing Information. You can find out more about estimated tax and how to pay it by calling or visiting your local IRS office, or calling 1-800-8291040 for assistance. To order publication 505, Tax Withholding and Estimated Tax, Form 1040-ES, and Publication 501, call 1-800-TAX-FORM (1-800-829-3676). Contact your state income tax office regarding the treatment of unemployment compensation for state income tax purposes." 28 Acronyms Frequently Used By Unemployment Insurance AC Additional Claim BPC Benefit Payment Control BYE Benefit Year Exhaustion DET or E&T Division of Employment & Training DOL Department of Labor DVR Division of Vocational Rehabilitation FC Fund Code IA Industrial Affairs LO Local Office MBA Maximum Benefit Amount OC Original Claim OP Overpayment QC Quality Control RA Random Audit REA Reemployment and Eligibility Assessment Program RES Reemployment Service Program UI Unemployment Insurance UIAB Unemployment Insurance Appeal Board WBA Weekly Benefit Amount WW Waiting Week 29 30 WORK SEARCH LOG Date Name, Address & Telephone Number of Employers Contacted Method of Contact 31 Results Position Applied For WORK SEARCH LOG Date Name, Address & Telephone Number of Employers Contacted Method of Contact 32 Results Position Applied For WAGES/EARNINGS CALENDAR Sunday Monday Tuesday Wednesday Thursday Friday Saturday Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Reporting Totals Total wkly hrs __________ x Pay Rate of $_________ = $_________ Report Total On Sunday Total wkly hrs __________ x Pay Rate of $_________ = $_________ Report Total On Sunday Total wkly hrs __________ x Pay Rate of $_________ = $_________ Report Total On Sunday Total wkly hrs __________ x Pay Rate of $_________ = $_________ Report Total On Sunday Total wkly hrs __________ x Pay Rate of $_________ 33 = $_________ Report Total On Sunday WAGES/EARNINGS CALENDAR Sunday Monday Tuesday Wednesday Thursday Friday Saturday Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ Date_______ # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked # hrs worked ___________ ___________ ___________ ___________ ___________ ___________ ___________ Reporting Totals Total wkly hrs __________ x Pay Rate of $_________ = $_________ Report Total On Sunday Total wkly hrs __________ x Pay Rate of $_________ = $_________ Report Total On Sunday Total wkly hrs __________ x Pay Rate of $_________ = $_________ Report Total On Sunday Total wkly hrs __________ x Pay Rate of $_________ = $_________ Report Total On Sunday Total wkly hrs __________ x Pay Rate of $_________ 34 = $_________ Report Total On Sunday Informational Videos are available on line at: http://ui.delawareworks.com/ Introduction to Unemployment Insurance Benefits (Eligibility) Performing a Work Search Reporting Income or Wages Consequences of Overpayment 35
